WS · OceaniaSC · Africa
Samoa vs Seychelles: tax rates compared
Seychelles's income tax rate is 3pp higher than Samoa's (30% vs 27%). The 200-country average is 28%: Samoa sits below it, Seychelles sits above it. Samoa's figure is dated 2019-01-30 and Seychelles's 2018-06-01, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | WS | SC | Difference |
|---|---|---|---|
| Income Tax | 27% | 30% | SC +3 pp |
| Corporate Tax | 27% | 25% | WS +2 pp |
| VAT | 15% | 15% | match |
| Capital Gains Tax | 27% | 0% | WS +27 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Seychelles | 30% | Source: Seychelles Revenue Commission — Income and Non-Monetary Benefits Tax · as of 2018-06-01 |
| Difference | −3 pp | Seychelles higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Seychelles | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +2 pp | Samoa higher |
Samoa's corporate tax rate is 2pp higher than Seychelles's (27% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Seychelles | 15% | Source: Seychelles Revenue Commission · as of 2010-01-01 |
| Difference | 0 pp | displayed rates match |
Samoa's VAT rate is identical to Seychelles's — both sit at 15%. The 181-country average is 15%: Samoa matches the world average, Seychelles matches the world average. Samoa's figure is dated 2015-11-05 and Seychelles's 2010-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Seychelles | 0% | Source: Seychelles Revenue Commission — The Seychelles Tax System · as of 2026-07-19 |
| Difference | +27 pp | Samoa higher |
Samoa's capital gains tax rate is 27pp higher than Seychelles's (27% vs 0%). The 175-country average is 10.3%: Samoa sits above it, Seychelles sits below it. Samoa's figure is dated 2019-01-30 and Seychelles's 2026-07-19, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Seychelles | 0% | Source: Seychelles Revenue Commission · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Samoa's wealth tax rate is identical to Seychelles's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.